Vol. 26 No. 12, December 1995
Index
- The tax practitioner's guide to Circular 230.
- Rollover of gain on sale of principal residence.
- Spousal sales may defer recognition of gain.
- To QPRT or not to QPRT?
- Transferring the personal residence: income and transfer tax planning issues for the older client.
- A close shave with the IRS.
- Power to appoint successor trustee does not subject trust property to estate tax - again.
- An update on Crummey powers.
- Basis adjustment for gift tax paid - amendment to regs. sec. 1.1015-5.
- Charitable contributions of closely held stock.
- Valuation of closely held stock.
- A sec. 179 deduction trap.
- One basis, multiple partnership interests.
- Accountants and the client privilege doctrine.
- Change in accounting method by filing an amended return.
- Why the flat tax is wrong for America.
- Significant recent developments in estate planning.
- Current developments in employee benefits.
- Technology is an invaluable tool in the tax practice.
- Changing fiscal year-end following termination of S status.